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Peni Puspitasari, Peni
Program Studi Pendidikan Bahasa Indonesia, Universitas Wisnuwardhana Malang, Indonesia
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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BIOLOGICAL ASSET MANAGEMENT: FAIR VALUE AND LIVESTOCK OF PSAK 69 Putra, Indra Lukmana; Puspitasari, Peni; Nugrahani, Novi; Imam, M. Kholisul; Rohim, Yasin Nur
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.635

Abstract

Investigates the role of biological asset management in advancing Indonesia’s strategic goal of food self-sufficiency. It emphasizes the livestock sector's contribution to agrarian economic growth and the Sustainable Development Goals (SDGs), focusing on the implementation of PSAK 69. Employing a qualitative approach, the study utilizes case studies and financial data analysis to assess how PSAK 69 influences the valuation of biological assets, managerial decision-making, and financial performance in the livestock industry. Findings reveal that PSAK 69 significantly enhances financial transparency, enabling more accurate recognition and measurement of biological assets. This improvement supports better-informed managerial policies and strengthens both local industry performance and integration into global markets. The study offers original insights into the intersection of financial reporting standards and sustainable agricultural practices, highlighting PSAK 69’s role in aligning asset management with food security and economic goals. However, limitations include the dynamic nature of livestock operations and limited long-term data on asset management outcomes. The implications are vital for policymakers and stakeholders seeking to enhance the strategic and economic resilience of Indonesia’s livestock sector within a sustainable development framework
Co-Authors Amelia Indah Kusdewanti Henny Purwaningsih Heri Isnaini Ilham Saiful Fauzi Imam, M. Kholisul INDRA LUKMANA PUTRA Kristianti, Tri Maulidina, Ahsani Nugrahani, Novi Nurul Shofiah Putera, Zulmy Faqihuddin Putra, Zulmy Faqihuddin Rizki Putri Ramadhani, Rizki Putri Rohim, Yasin Nur Rubianto, Aisyah Vanadia Supriatna, Enjang Wardani, Imaniah Bazlina Wirawan Aryanto Balol, Wirawan Aryanto Yulia Herliani